税法与财务制度是既有一定联系又有根本区别的两个概念,分属两个不同的范畴。在研究这两者的关系时,既不能忽视两者的联系,更不能忽视其区别。遗憾的是,长期以来无论在理论上还是在实践上,没有重视两者关系中区别的研究,而是过分强调了两者的联系,在人们的观念中形成了两者没有区别的假象,并成为人们的习惯做法。在这种观念支配下,逐步形成了我国企业所得税一税多法,税法离不开财务制度的现状。这一现状与党的十四大提出的社会主义市场经济的理论是不适应的,改革现行企业所得税制,是客观形势的需要。我国现行企业所得税的改革方向,是变一税多法为一税一法。这就不可避免地需要处理税法与财务制度的关系。为了使我国企业所得税制的改革顺利进行, Tax law and financial system are two concepts that have both a certain connection and a fundamental difference, and belong to two different categories. When we study the relationship between the two, we can neither ignore the link nor even ignore the difference. Regrettably, for a long time, both in theory and in practice, they have not paid much attention to the differences between the two, but have overemphasized the connection between the two and created the illusion that there is no difference between the two in their perceptions. Become people’s habits. Under the domination of this concept, the gradual formation of our country’s enterprise income tax more than one law, the tax law can not do without the status quo of the financial system. This situation is incompatible with the socialist market economy theory put forth by the 14th National Party Congress. Reforming the current enterprise income tax system is an objective need. The current reform direction of the enterprise income tax in our country is to change the tax method to the one-tax one method. This inevitably needs to deal with the relationship between tax law and financial system. In order to make our country’s enterprise income tax reform smoothly,